We independently assess the quality of your services and the correct application of your remuneration policy, so that variable pay is based on objective data.
Reviewed by Controlaudit's audit team · Firm registered with the ROAC under no. S1604 · Updated 13 October 2026
In hotels, restaurants and leisure businesses, the variable pay of each establishment's managers often depends not only on financial objectives but also on qualitative objectives: customer service, cleanliness, service times, product presentation or compliance with brand standards. Measuring these objectives internally often leads to disagreements. An external, independent professional provides an objective, confidential and verifiable judgement.
Controlaudit's services audit is an independent review engagement planned as agreed-upon procedures: management decides which aspects are relevant and how much weight each carries, and we design the control procedures, carry out unannounced and periodic assessments using a scoring system, and check that variable pay is calculated in accordance with the approved policy. It is not an audit of accounts or a report on the controls at a service organisation: it is a tailored engagement on service quality and remuneration policy.
We complement it with a pay audit and internal payroll control service, which helps meet the equal pay obligations under art. 28 of the Spanish Workers' Statute and Royal Decree 902/2020. If you are looking for an agreed-upon procedures engagement on financial information, see our special reports.
The assessment of service quality and variable pay is not governed by any specific rule or by the Spanish Audit Act: its scope is set by management and the engagement contract, and the assessment criteria are defined by the company itself. In all cases, the work must comply with the applicable employment legislation and collective agreement, and with data protection legislation where staff information is processed.
On pay, art. 28 of the Spanish Workers' Statute requires equal pay for work of equal value (28.1) and the keeping of a register of the average values of salaries, salary supplements and non-salary payments of the workforce, broken down by sex and by professional group, category or equal or equivalent job (28.2). In companies with at least fifty employees, if the average pay of one sex exceeds that of the other by 25% or more, the register must include a justification that the difference is not related to sex (28.3).
Royal Decree 902/2020 on equal pay for women and men develops the pay register for the entire workforce, including senior management (art. 5), and the pay audit, which companies that draw up an equality plan must include in it (art. 7), with an assessment of the pay situation and an action plan (art. 8). Companies with fifty or more employees are required to have an equality plan (art. 45.2 of Organic Law 3/2007).
| Situation | Rule | What it means |
|---|---|---|
| Assessment of service quality and variable pay | Engagement contract and the company's remuneration policy | Scope and criteria set by management; report of facts and scores. |
| All companies | Art. 28.2 ET and art. 5 Royal Decree 902/2020 | Pay register for the entire workforce, broken down by sex. |
| Companies with at least 50 employees and a difference of 25% or more | Art. 28.3 ET | Justification in the register that the difference is not related to sex. |
| Companies with 50 or more employees | Art. 45.2 Organic Law 3/2007 | Obligation to draw up and implement an equality plan. |
| Companies that draw up an equality plan | Arts. 7 and 8 Royal Decree 902/2020 | Pay audit with an assessment and action plan, valid for the term of the equality plan. |
Design of control procedures for the qualitative aspects of service, construction of assessment indices weighted by management, and unannounced and periodic visits or assessments at each establishment.
Checking that managers' incentives are calculated using the correct data and in accordance with the approved policy, including the combination of financial and qualitative objectives.
Analysis of the consistency between the company's policy, employment contracts and the applicable collective agreement in items such as bonuses, supplements or the distribution of variable amounts, with the agreed scope.
Job evaluation, review of the pay register, identification of pay gaps and their causes, and design of an action plan with measures, owners, deadlines and follow-up, in line with Royal Decree 902/2020 and the equality plan.
Review of payroll, new hire, variable pay and approval processes to reduce errors and strengthen transparency. It can be complemented by our internal control implementation service.
We gain an understanding of the business, the remuneration policy and which aspects of service management considers relevant. First phase of one to two weeks.
We propose the control procedures and assessment indices; management decides the weight of each aspect and approves the model.
We formalise the scope, frequency, confidentiality and report format, so that all parties know the rules before we start.
We carry out unannounced assessments at each establishment and check the data used to calculate variable pay, at the agreed frequency (monthly, quarterly or per season).
We deliver reports for each establishment and on a consolidated basis, and review the model every year to adapt it to changes in the business.
It is an independent assessment of the quality with which services are delivered and of the application of the related remuneration policy. It is structured as an agreed-upon procedures engagement: management sets what is assessed and how much weight it carries, and we check it objectively and periodically.
No. It is not subject to the Spanish Audit Act and does not express an opinion on the financial statements. Nor is it a report on the controls at a service organisation. It is a tailored engagement whose scope is defined in the engagement letter.
Because variable pay based on qualitative objectives often leads to disagreements if it is measured by the organisation itself. An independent third party provides objective criteria, confidentiality and traceability, and reduces internal conflict.
Management. We propose control procedures and assessment indices based on our experience, but it is management that weighs the importance of each aspect and approves the model.
Yes. Art. 28.2 of the Spanish Workers’ Statute and art. 5 of Royal Decree 902/2020 require all companies to keep a pay register (registro retributivo) for the entire workforce, including senior management, with the data broken down by sex.
Companies that draw up an equality plan must include a pay audit in it (art. 7 of Royal Decree 902/2020). An equality plan is mandatory for companies with fifty or more employees (art. 45.2 of Organic Law 3/2007). The pay audit remains valid for the term of the equality plan, unless a shorter period is set.
The model is based on unannounced and periodic assessments, so that they reflect the service the customer actually receives. The frequency and format are agreed with management in the engagement letter.
Yes. We work with hotel, leisure and restaurant businesses throughout Spain. Tell us about your situation and we will prepare a proposal for you.
Legislation cited on this page, linked to its official text:
General information updated on 13/10/2026. It is not a substitute for an analysis of your specific case.
Related services
Assessment of a company’s overall performance beyond its financial information.
Professional preparation of annual accounts for companies that want to raise the quality of their financial information. As required by law, we only provide this service to entities whose accounts we do not audit.
We audit financial statements to the highest standards of quality and professional rigour.
Tell us about your situation and one of the firm’s auditors will contact you.
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